This year — FICA
Employee-side payroll taxes used by the take-home pay calculator. Traditional 401(k) deferrals do not reduce Social Security or Medicare in this model.
Social Security (OASDI) is 6.2% of wages up to the wage base for the year. Medicare is 1.45% of all wages. Additional Medicare is 0.9% above a filing-status threshold that is not indexed with the wage base ($200,000 single, $250,000 joint). Employer FICA is a separate cost and is not subtracted from take-home here.
Looking ahead: SSA has announced a 2027 Social Security wage base of $192,300 (rates unchanged). The table below and the take-home calculator still show 2025 and 2026. See the 2027 Social Security COLA guide.
| Item | 2025 | 2026 |
|---|---|---|
| Social Security wage base | $176,100 | $184,500 |
| Employee Social Security rate | 6.20% | 6.20% |
| Employee Medicare rate | 1.45% | 1.45% |
| Additional Medicare rate | 0.90% | 0.90% |
Additional Medicare 0.9% threshold
- Single: $200,000
- Married filing jointly: $250,000
- Married filing separately: $125,000
- Head of household: $200,000
Tools: Take-home pay · FICA guide · 2027 COLA · Tax season